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Investor Presentation

Reconciliation of Operating Income (Loss) to Adjusted EBITDA by Segment Pacific Southern Northwest New Zealand ($ in millions) Q1 2020 Operating Income (loss) Depreciation, depletion & amortization Timber Timber Timber Real Estate Trading Corporate and Other Total $15.1 18.2 ($0.9) 10.7 $5.4 $26.8 ($7.8) $38.6 4.8 0.4 0.3 $34.4 Non-cash cost of land and real estate sold 0.4 $0.4 Costs related to the Merger with Pope Resources (1) 2.5 $2.5 Large Dispositions (1) (28.7) ($28.7) Adjusted EBITDA (1) $33.3 $9.8 $10.2 ($1.1) ($5.0) $47.1 2019 Operating Income (loss) $57.8 ($12.4) $48.0 $38.7 $0.0 ($25.1) $107.0 Depreciation, depletion & amortization 61.9 29.2 27.8 8.2 1.2 128.2 Non-cash cost of land and real estate sold 12.6 12.6 Adjusted EBITDA (1) $119.7 $16.7 $75.8 $59.5 $0.0 ($23.9) $247.8 2018 Operating Income $44.2 $8.1 $62.8 $76.2 $1.0 ($22.3) $170.1 Depreciation, depletion & amortization 58.6 32.8 28.0 23.6 1.2 144.1 Non-cash cost of land and real estate sold Adjusted EBITDA (1) 23.6 23.6 $102.8 $40.9 $90.8 $123.4 $1.0 ($21.1) $337.7 2017 Operating Income $42.2 $1.1 $57.6 $130.9 $4.6 ($20.9) $215.5 Depreciation, depletion & amortization 49.4 32.0 27.5 17.9 0.8 127.6 Non-cash cost of land and real estate sold 13.7 13.7 Costs related to shareholder litigation (1) 0.7 0.7 Large Dispositions (1) (67.0) (67.0) Adjusted EBITDA (1) $91.6 $33.1 $85.1 $95.5 $4.6 ($19.4) $290.5 (1) Non-GAAP measure or pro forma item (see Appendix for definitions and reconciliations). Rayonier Investor Presentation | May 2020 57
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